Update new regulations of the Social Insurance Law 2023: social insurance declaration form, supplementary list of occupational diseases, adjustment of basic salary increase, increase of pension 2023…
In 2023, the social insurance agency has adjusted and supplemented many benefits for subjects participating in compulsory social insurance and voluntary social insurance. Specifically, what are those updates? Let’s continue reading the article of fdiinvietnam.com.
Update 5 regulations on the latest Social Insurance Law 2023
1. Social insurance declaration form (TK1-TS)
➨ Latest TK1-TS 2023 form
From April 1, 2023, the declaration of participation and adjustment of social insurance and health insurance information will be applied according to form TK1-TS issued with Decision 490/QD-BHXH.
In general, the form has no difference, except for changing or modifying the information on the household member appendix. Specifically, instead of filling in the household registration book number (temporary residence book) in the old form, with the new TK1-TS form, you must provide the CCCD number or personal identification code.
>> FREE DOWNLOAD: New TK1-TS form 2023.
By adding household member registration, social insurance agencies will be able to accurately and quickly manage:
- Voluntary and compulsory social insurance participation status of household members to gradually complete the database;
- Determine the number of children under 6 years old in each household to issue health insurance cards linked to the birth registration database system of the Ministry of Justice;
- Determine the number of household members to reduce health insurance premiums when participating as a household.
➨ Subjects declaring additional household member appendix
For companies declaring insurance for employees:
- If the employee has never participated in social insurance and does not have a social insurance code, when the company registers for social insurance, it must declare an additional family member appendix;
- If the employee already has a social insurance code, there is no need to declare a family member appendix.
For family members who want to buy voluntary health insurance, they must fully declare information in the health insurance registration form to the health agency to update data and update the social insurance contribution level for the remaining members.
➨ Health insurance premium for households
Accordingly, the health insurance contribution level when participating as a household from July 1, 2023 (applied on the basic salary of 1,800,000 VND) is as follows:
| Number of household members | Health insurance contribution rate (%) | Amount of health insurance payment (month) | Amount of health insurance premium (year) |
| 1st person | 4.5% | 81,000 VND/month | 972,000 VND/year |
| 2nd person | 70% of the first person’s contribution | 56,700 VND/month | 680,400 VND/year |
| 3rd person | 60% of the first person’s contribution | 48,600 VND/month | 583,200 VND/year |
| 4th person | 50% of the first person’s contribution | 40,500 VND/month | 486,000 VND/year |
| 5th person and above | 40% of the first person’s contribution | 32,400 VND/month | 388,800 VND/year |
>> See more: How to look up personal identification number online.
2. Supplementing the list of occupational diseases
In order to overcome and support workers after the Covid-19 pandemic, the Ministry of Health has recently officially issued Circular 02/2023/TT-BYT with the following summary:
- From April 1, 2023, Covid-19 will be added to the list of occupational diseases eligible for social insurance;
- Guidance on diagnosis and assessment of occupational diseases Covid-19 is implemented according to Appendix 35 of Circular 02/2023/TT-BYT.
Accordingly, occupational Covid-19 disease arises when workers do jobs that pose a risk of exposure to SARS-CoV-2, such as:
- People working in healthcare facilities;
- People serving and caring for Covid-19 patients;
- People working to prevent and fight Covid-19;
- People who transport, embalm, and handle the bodies of Covid-19 patients;
- Soldiers, police, people’s army, defense officials…
See also:
>> Circular 02/2023/TT-BYT;
>> Regulations on the list of occupational diseases.
3. Increase social insurance inflation coefficient in 2023
From January 1, 2023, the social insurance price index (also known as the adjustment level of monthly salary and income for social insurance contribution) will be adjusted according to the table below.
➨ For participants of compulsory social insurance
| Year | Before 1995 | 1995 | 1996 | 1997 | 1998 | 1999 | 2000 | 2001 | 2002 | 2003 |
| MDC | 5,26 | 4,46 | 4,22 | 4,09 | 3,80 | 3,64 | 3,70 | 3,71 | 3,57 | 3,46 |
| Year | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 |
| MDC | 3,21 | 2,96 | 2,76 | 2,55 | 2,07 | 1,94 | 1,77 | 1,50 | 1,37 | 1,28 |
| Year | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 |
| MDC | 1,23 | 1,23 | 1,19 | 1,15 | 1,11 | 1,08 | 1,05 | 1,03 | 1,00 | 1,00 |
MDC: Adjustment level
➨ For voluntary social insurance participants
| Year | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 |
| MDC | 2,07 | 1,94 | 1,77 | 1,50 | 1,37 | 1,28 | 1,23 | 1,23 |
| Year | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 |
| MDC | 1,19 | 1,15 | 1,11 | 1,08 | 1,05 | 1,03 | 1,00 | 1,00 |
MDC: Adjustment level
>> See more: Social insurance price index 2022.
4. Increase pension in 2023 and increase social insurance benefits
From July 1, 2023, the National Assembly decided to adjust pensions and increase benefits in the following cases.
➨ Increase pensions for retirees after 1995
Increase pensions and social insurance benefits by 12.5% according to Resolution 69/2022/QH15. This policy applies to subjects guaranteed financial resources from the state budget such as: armed forces, socio-political organizations, etc.
➨ Increase pensions for those who retired before 1995
In addition, for those who retired before January 1, 1995 (according to statistics, about 230,000 people) their pensions will be adjusted to increase, specifically as shown in the table below:
| Object | Adjustment level, support |
| Pension < 2,300,000 VND | Increase by 200,000 VND |
| 2,300,000 VND < Pension < 2,500,000 VND | Increase by 2,500,000 VND |
Unit: VND/person/month
➨ Increase retirement age 2023
Below is a summary table of the retirement age roadmap for male and female workers (under normal working conditions) according to Decree 135/2020/ND-CP.
| Male workers | Female workers | ||
| Year of retirement | Retirement age | Year of retirement | Retirement age |
| 2021 | 60 years 3 months | 2021 | 55 years 4 months |
| 2022 | 60 years 6 months | 2022 | 55 years 8 months |
| 2023 | 60 years 9 months | 2023 | 56 years old |
| 2024 | 61 years old | 2024 | 56 years 4 months |
| 2025 | 61 years 3 months | 2025 | 56 years 8 months |
| 2026 | 61 years 6 months | 2026 | 57 years old |
| 2027 | 61 years 9 months | 2027 | 57 years 4 months |
| From 2028 onwards | 62 years old | 2028 | 57 years 8 months |
| 2029 | 58 years old | ||
| 2030 | 58 years 4 months | ||
| 2031 | 58 years 8 months | ||
| 2032 | 59 years old | ||
| 2033 | 59 years 4 months | ||
| 2034 | 59 years 8 months | ||
| From 2035 onwards | 60 years old | ||
Accordingly, the retirement age in 2023 for:
- Male workers are 60 years and 9 months old;
- Female worker is 56 years old.
Or employees can retire earlier but not more than 5 years earlier than the regulations for 4 cases:
- Workers who have worked for 15 years or more in a arduous, toxic, or dangerous environment;
- Employees who have worked for 15 years or more in places with especially difficult economic and social conditions (including cases with regional allowance coefficient of 0.7 or higher before January 1, 2021);
- Employees who have 15 years or more of work experience in both points 1 and 2 above;
- Workers with a minimum working capacity reduction of 61%.
See also:
>> Social insurance retirement regime;
>> Conditions and levels of benefits for work-related accidents and occupational diseases.
➨ Increase subsidies for people with revolutionary contributions
As of April 2022, the standard preferential allowance for people with revolutionary contributions is VND 1,624,000/person/month.
However, from July 1, 2023, the subsidy will increase to a guaranteed level of no less than VND 2,000,000, based on the average income per capita/month of the urban poverty line for the period 2022 – 2025.
➨ Increase social security policy support costs
Increase by 20.8% the subsidy level for social security policies currently linked to the basic salary such as: maternity, occupational accident and disease, except for those who received occupational disease, occupational accident and death benefits before January 1, 1995.
>> See more: 5 modes when participating in compulsory social insurance 2023.
➨ Increase preferential allowances for medical staff
Increase 100% of the preferential allowance for preventive and primary health care officials according to Decree 05/2023/ND-CP from January 1, 2022 to December 31, 2023.
Then, from January 1, 2024, the above allowance level will be applied according to Decree 56/2011/ND-CP.
>> See details: Regulations on preferential allowances for health officials.
5. Increase basic salary 2023
Also from July 1, 2023, the basic salary for cadres, civil servants and public employees will increase to VND 1,800,000/month, an increase of 20.8% compared to 2022 – VND 1,490,000.
Frequently asked questions about the latest regulations and social insurance payment regimes
1. Latest application form for participation and adjustment of social insurance information
From April 1, 2023, you must apply form TK1-TS to declare participation and adjust social insurance and health insurance information according to Decision 490/QD-BHXH.
>> FREE DOWNLOAD: New TK1-TS form 2023.
2. What is the basic salary in 2023?
From July 1, 2023, the basic salary in 2023 is 1,800,000 VND.
3. What is the retirement age for women in 2023?
In 2023, the retirement age for female workers is 56 years old (under normal working environment conditions).
In case a woman works in arduous, toxic, or dangerous conditions for 15 years, she is entitled to early retirement, but not more than 5 years earlier than the regulations.
>> See more : Retirement roadmap for 2023.
4. Where to look up social insurance inflation?
You can look up the social insurance inflation coefficient until 2023 in this article: Social Insurance inflation table 2023.
5. Is it mandatory to declare household member appendix?
Depending on the subject of voluntary social insurance, the household member appendix must be declared or not. For example, for a representative company purchasing insurance for employees:
- If the employee has never participated in social insurance and does not have a social insurance code, the company must declare an additional family member appendix;
- If the employee already has a social insurance code, there is no need to declare a family member appendix.
As for family members, when purchasing voluntary social insurance, they must fully declare to the health agency.